E0271 HCPCS code: Mattress, innerspring
E0271 is the HCPCS Level II code for mattress, innerspring. The 2026 Medicare DMEPOS fee schedule pays $140.07 to $296.79 (NU, new equipment, purchased) depending on the state. Its Medicare coverage code is D (Special coverage instructions apply): Medicare covers it when its national or local coverage criteria are met. The NCCI unit limit is 1 per day on DME suppliers. Medicare volume fell 15% from 2022 to 2024 (5,935 to 5,043 services). In 2024, 480 suppliers billed Medicare for E0271 (purchases), serving 4,031 beneficiaries; New York, California, Illinois accounted for 70% of services. Its average fee ranks 9 of 14 E02 codes billed NU (family range $15.39–$673.16); rural fees run 34% higher.
Code details
| Field | Value |
|---|---|
| Section | E codes — Durable medical equipment |
| Coverage code | D — Special coverage instructions apply |
| Pricing indicator | 32 — DMEPOS: inexpensive or routinely purchased item |
| BETOS category | D1B — Hospital beds |
| Added | 1986-01-01 |
| Last action effective | 1993-01-01 |
2026 Medicare DMEPOS fee schedule for E0271
| Modifier | Meaning | Lowest state fee | Highest state fee | Ceiling | Floor |
|---|---|---|---|---|---|
| NU | new equipment, purchased | $140.07 | $296.79 | — | — |
| RR | rental (monthly) | $14.01 | $33.88 | — | — |
| UE | used equipment, purchased | $105.06 | $222.60 | — | — |
| State | Modifier | Fee | Rural fee |
|---|---|---|---|
| AK | NU | $202.93 | — |
| AL | NU | $158.65 | $220.83 |
| AR | NU | $158.65 | $220.83 |
| AZ | NU | $149.22 | $220.83 |
| CA | NU | $146.70 | $201.75 |
| CO | NU | $168.93 | $220.83 |
| CT | NU | $143.00 | $200.38 |
| DC | NU | $140.07 | $220.83 |
| DE | NU | $140.07 | $220.83 |
| FL | NU | $158.65 | $200.38 |
| GA | NU | $158.65 | $209.16 |
| HI | NU | $211.12 | — |
| IA | NU | $158.74 | $208.75 |
| ID | NU | $168.93 | $220.83 |
| IL | NU | $156.54 | $220.83 |
| IN | NU | $156.54 | $220.83 |
| KS | NU | $158.74 | $210.30 |
| KY | NU | $158.65 | $209.75 |
| LA | NU | $158.65 | $202.66 |
| MA | NU | $143.00 | $220.83 |
| MD | NU | $140.07 | $200.38 |
| ME | NU | $143.00 | $220.83 |
| MI | NU | $156.54 | $201.02 |
| MN | NU | $158.74 | $220.83 |
| MO | NU | $158.74 | $212.56 |
| MS | NU | $158.65 | $200.38 |
| MT | NU | $168.93 | $204.60 |
| NC | NU | $158.65 | $220.83 |
| ND | NU | $158.74 | $220.83 |
| NE | NU | $158.74 | $208.75 |
| NH | NU | $143.00 | $210.27 |
| NJ | NU | $140.07 | $214.17 |
| NM | NU | $149.22 | $220.83 |
| NV | NU | $146.70 | $220.83 |
| NY | NU | $140.07 | $200.38 |
| OH | NU | $156.54 | $200.38 |
| OK | NU | $149.22 | $220.83 |
| OR | NU | $146.70 | $220.83 |
| PA | NU | $140.07 | $215.17 |
| PR | NU | $296.79 | — |
| RI | NU | $143.00 | $200.38 |
| SC | NU | $158.65 | $220.83 |
| SD | NU | $158.74 | $220.83 |
| TN | NU | $158.65 | $220.83 |
| TX | NU | $149.22 | $210.90 |
| UT | NU | $168.93 | $220.83 |
| VA | NU | $158.65 | $220.83 |
| VI | NU | $200.38 | — |
| VT | NU | $143.00 | $210.27 |
| WA | NU | $146.70 | $220.83 |
| WI | NU | $156.54 | $220.83 |
| WV | NU | $158.65 | $200.38 |
| WY | NU | $168.93 | $220.83 |
| AK | RR | $22.76 | — |
| AL | RR | $15.86 | $22.62 |
| AR | RR | $15.86 | $22.62 |
| AZ | RR | $14.92 | $22.62 |
| CA | RR | $14.67 | $22.62 |
| CO | RR | $16.89 | $21.74 |
| CT | RR | $14.30 | $20.49 |
| DC | RR | $14.01 | $22.62 |
| DE | RR | $14.01 | $22.62 |
| FL | RR | $15.86 | $20.49 |
| GA | RR | $15.86 | $20.93 |
| HI | RR | $23.74 | — |
| IA | RR | $15.87 | $20.88 |
| ID | RR | $16.89 | $22.62 |
| IL | RR | $15.65 | $22.62 |
| IN | RR | $15.65 | $22.62 |
| KS | RR | $15.87 | $21.02 |
| KY | RR | $15.86 | $20.97 |
| LA | RR | $15.86 | $20.49 |
| MA | RR | $14.30 | $22.62 |
| MD | RR | $14.01 | $22.62 |
| ME | RR | $14.30 | $22.62 |
| MI | RR | $15.65 | $20.49 |
| MN | RR | $15.87 | $22.18 |
| MO | RR | $15.87 | $22.62 |
| MS | RR | $15.86 | $20.49 |
| MT | RR | $16.89 | $20.51 |
| NC | RR | $15.86 | $22.62 |
| ND | RR | $15.87 | $22.62 |
| NE | RR | $15.87 | $20.88 |
| NH | RR | $14.30 | $20.64 |
| NJ | RR | $14.01 | $22.62 |
| NM | RR | $14.92 | $22.62 |
| NV | RR | $14.67 | $22.62 |
| NY | RR | $14.01 | $20.49 |
| OH | RR | $15.65 | $20.49 |
| OK | RR | $14.92 | $22.62 |
| OR | RR | $14.67 | $22.08 |
| PA | RR | $14.01 | $22.62 |
| PR | RR | $33.88 | — |
| RI | RR | $14.30 | $20.49 |
| SC | RR | $15.86 | $20.49 |
| SD | RR | $15.87 | $22.62 |
| TN | RR | $15.86 | $22.62 |
| TX | RR | $14.92 | $21.09 |
| UT | RR | $16.89 | $22.62 |
| VA | RR | $15.86 | $22.57 |
| VI | RR | $20.49 | — |
| VT | RR | $14.30 | $20.64 |
| WA | RR | $14.67 | $22.08 |
| WI | RR | $15.65 | $22.62 |
| WV | RR | $15.86 | $20.49 |
| WY | RR | $16.89 | $22.62 |
| AK | UE | $134.00 | — |
| AL | UE | $118.99 | $169.87 |
| AR | UE | $118.99 | $169.87 |
| AZ | UE | $111.91 | $169.87 |
| CA | UE | $110.02 | $153.89 |
| CO | UE | $126.70 | $169.87 |
| CT | UE | $107.25 | $153.89 |
| DC | UE | $105.06 | $169.87 |
| DE | UE | $105.06 | $169.87 |
| FL | UE | $118.99 | $153.89 |
| GA | UE | $118.99 | $156.88 |
| HI | UE | $138.90 | — |
| IA | UE | $119.05 | $156.56 |
| ID | UE | $126.70 | $169.87 |
| IL | UE | $117.40 | $169.87 |
| IN | UE | $117.40 | $169.87 |
| KS | UE | $119.05 | $157.72 |
| KY | UE | $118.99 | $157.32 |
| LA | UE | $118.99 | $153.89 |
| MA | UE | $107.25 | $169.87 |
| MD | UE | $105.06 | $153.89 |
| ME | UE | $107.25 | $169.87 |
| MI | UE | $117.40 | $153.89 |
| MN | UE | $119.05 | $166.37 |
| MO | UE | $119.05 | $159.41 |
| MS | UE | $118.99 | $162.08 |
| MT | UE | $126.70 | $153.89 |
| NC | UE | $118.99 | $169.87 |
| ND | UE | $119.05 | $169.87 |
| NE | UE | $119.05 | $156.54 |
| NH | UE | $107.25 | $157.69 |
| NJ | UE | $105.06 | $160.61 |
| NM | UE | $111.91 | $169.87 |
| NV | UE | $110.02 | $169.87 |
| NY | UE | $105.06 | $153.89 |
| OH | UE | $117.40 | $153.89 |
| OK | UE | $111.91 | $169.87 |
| OR | UE | $110.02 | $165.61 |
| PA | UE | $105.06 | $169.87 |
| PR | UE | $222.60 | — |
| RI | UE | $107.25 | $153.89 |
| SC | UE | $118.99 | $169.87 |
| SD | UE | $119.05 | $169.87 |
| TN | UE | $118.99 | $169.87 |
| TX | UE | $111.91 | $158.17 |
| UT | UE | $126.70 | $169.87 |
| VA | UE | $118.99 | $169.87 |
| VI | UE | $153.89 | — |
| VT | UE | $107.25 | $157.69 |
| WA | UE | $110.02 | $169.87 |
| WI | UE | $117.40 | $169.87 |
| WV | UE | $118.99 | $153.89 |
| WY | UE | $126.70 | $169.87 |
How the E0271 fee compares
| Measure | Value |
|---|---|
| Rank among 14 E02 codes billed NU (lowest = 1) | 9 |
| Family fee range (average of state fees) | $15.39–$673.16 |
| Rural fee uplift | 34.3% |
Who bills E0271 (2024)
| Measure | Value |
|---|---|
| Suppliers billing rentals | 135 |
| Suppliers billing purchases | 480 |
| Referring clinicians | 2,187 |
| Medicare beneficiaries | 4,031 |
| States with claims | 29 |
| Share of services in top 3 states (New York, California, Illinois) | 70% |
| Year | Suppliers | Beneficiaries |
|---|---|---|
| 2022 | 626 | 4,519 |
| 2023 | 595 | 3,935 |
| 2024 | 480 | 4,031 |
Counts only. Supplier and clinician names, contact lists and state-by-state detail are in Caduvo.
Medicare utilization for E0271, 2022–2024
| Year | Services | Beneficiaries | Avg. allowed | Avg. paid |
|---|---|---|---|---|
| 2022 | 5,935 | 4,519 | $96.16 | $73.61 |
| 2023 | 5,248 | 3,935 | $100.13 | $75.67 |
| 2024 | 5,043 | 4,031 | $104.67 | $79.51 |
States with the most E0271 services (2024)
| State | Services | Avg. paid |
|---|---|---|
| New York | 1,648 | $87.87 |
| California | 1,610 | $72.49 |
| Illinois | 156 | $92.82 |
| Florida | 133 | $83.57 |
| New Jersey | 118 | $72.49 |
NCCI unit limits (MUE)
| Claim type | Max units per day | Rationale |
|---|---|---|
| DME suppliers | 1 | Code Descriptor / CPT Instruction |
Medicare policy articles for this code
- A52508: Hospital Beds And Accessories - Policy Article (CGS Administrators, LLC (DME MAC) Noridian Healthcare Solutions, LLC (DME MAC)) — mentions this code in its coding guidance
What changed for E0271
- 2026-01-01: Average state fee (NU) rose 2.7%: $155.05 to $159.16
- 2026-01-01: Average state fee (RR) rose 2.6%: $15.69 to $16.10
- 2026-01-01: Average state fee (UE) rose 2.7%: $115.66 to $118.73
- 1986-01-01: E0271 added to HCPCS Level II
- Next scheduled CMS quarterly update (HCPCS and DMEPOS fee schedule): 2027-01-01
Frequently asked questions
What is HCPCS code E0271?
E0271 is the HCPCS Level II code for mattress, innerspring. Short descriptor: "Mattress innerspring".
How much does Medicare pay for E0271?
Under the 2026 DMEPOS fee schedule, non-rural state fees are NU (new equipment, purchased): $140.07–$296.79; RR (rental (monthly)): $14.01–$33.88; UE (used equipment, purchased): $105.06–$222.60. Rural fees can be higher.
Does Medicare cover E0271?
Coverage code D — Special coverage instructions apply. Medicare covers it when its national or local coverage criteria are met.
Did the Medicare fee for E0271 change in 2026?
The average non-rural state fee for NU moved from $155.05 in 2025 to $159.16 in 2026 (+2.7%). CMS's next quarterly HCPCS and DMEPOS update takes effect January 1, 2027.
How many units of E0271 can be billed per day?
1 on DME suppliers (NCCI medically unlikely edits).
Related E02 codes
- E0200 — Heat lamp, without stand (table model), includes bulb, or infrared element ($13.04–$237.31)
- E0201 — Penile contracture device, manual, greater than 3 lbs traction force ($14.65–$146.52)
- E0202 — Phototherapy (bilirubin) light with photometer ($75.19–$320.58)
- E0203 — Therapeutic lightbox, minimum 10,000 lux, table top model
- E0205 — Heat lamp, with stand, includes bulb, or infrared element ($25.87–$370.65)
- E0210 — Electric heat pad, standard ($3.73–$127.76)
- E0215 — Electric heat pad, moist ($8.98–$155.37)
- E0217 — Water circulating heat pad with pump ($66.95–$923.22)
- E0218 — Fluid circulating cold pad with pump, any type
- E0221 — Infrared heating pad system
- E0225 — Hydrocollator unit, includes pads ($46.40–$682.90)
- E0231 — Non-contact wound warming device (temperature control unit, ac adapter and power cord) for use with warming card and wound cover
Building a device that would bill under a code like this? Caduvo matches a device description to HCPCS/CPT codes, Medicare coverage and payment, and the FDA pathway in one report.
Next steps
- Run a reimbursement report for a device billed under E0271
- Watch E0271 for fee, coverage and descriptor changes
- Build a full Medicare revenue model for E0271
Sources: CMS HCPCS Level II release October 2026; CMS DMEPOS fee schedule 2026; CMS NCCI MUE tables; CMS Medicare utilization (physician and DME supplier files); CMS Medicare Coverage Database articles. Fees are Medicare allowables, not commercial rates. Not billing or legal advice.